LARASATI, NOVIA (2022) Tinjauan atas Penerapan Akuntansi Beban dan Belanja Operasi pada Politeknik Pekerjaan Umum. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Satker pemerintah pada tingkat pusat berpedoman pada Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan beserta peraturan lain terkait dalam melaksanakan praktik akuntansinya, termasuk akuntansi beban dan belanja operasi. Politeknik Pekerjaan Umum sebagai satker tingkat pusat semestinya telah menerapkan praktik akuntansi beban dan belanja operasi sesuai dengan ketentuan yang berlaku meskipun satker ini relatif belum lama beroperasi. Penelitian ini bertujuan untuk meninjau kesesuaian pelaksanaan praktik akuntansi beban dan belanja operasi pada Politeknik Pekerjaan Umum dengan ketentuan yang berlaku dan mengungkapkan kendala atas penerapan praktik akuntansi pada awal periode operasinya. Metode studi pustaka dan wawancara diterapkan dalam penelitian kualitatif ini. Berdasarkan penelitian yang telah dilakukan, diperoleh hasil bahwa Politeknik Pekerjaan Umum telah melaksanakan praktik akuntansi beban dan belanja operasi sesuai dengan peraturan yang berlaku. Tidak banyak kendala yang ditemui dalam pelaksanaan praktik akuntansi pada satker ini. Hal tersebut dapat dicapai atas adanya koordinasi dengan instansi pusat dan Kantor Pelayanan Perbendaharaan Negara (KPPN) yang terjaga dengan baik. Adapun kendala yang ditemui ialah kesalahan klasifikasi belanja yang mengakibatkan jurnal tak lazim pada SAIBA. / The government working units at the central level are referring to Government Regulation Number 71 of 2010 concerning Government Accounting Standards and other related regulations in carrying out accounting practices, including accounting for expense and operating expenditure. The Public Works Polytechnic as the central level of government working unit should have implemented the accounting practice of expense and operating expenditure in accordance with applicable regulations even though this working unit relatively has not been operating for a long time. This research aims to review the suitability of the implementation of expense and operating expenditure accounting practices at the Public Works Polytechnic with applicable regulations and to reveal the obstacles of accounting practices at the beginning of its operating period. Literature study and interview methods were applied in this qualitative research. The results of this research show that the Public Works Polytechnic has implemented the practice of accounting for expense and operating expenditure in accordance with applicable regulations. There are not many obstacles encountered in the implementation of accounting practice in this working unit. This can be achieved through coordination with central agency and the State Treasury Service Office (KPPN) which are well maintained. The obstacle encountered was a misclassification of expenditures that resulted in an unusual journal in SAIBA.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | operational expense, operating expenditure, central government, new working unit, beban operasional, belanja operasi, pemerintah pusat, satker baru |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Oct 2023 02:45 |
| Last Modified: | 11 Oct 2023 02:45 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2101 |
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